The Taxe sur la valeur ajoutée (TVA) of 3 July 1969, as revised (the “VAT Code“), was the first piece of contemporary Belgian VAT legislation. The VAT Code incorporates the European Union Directive 2006/112 on a common system of value-added tax (the “EU VAT Directive”) into national law.
Other tax rules lack a VAT provision, but other related provisions, such as certain registration tax exemptions, are conditional on VAT-exempt transactions (and certain VAT exemptions follow the customs regime).
Belgium is a member of the European Union. VAT legislation has been unified across the EU, including Belgium, which follows the directives provided but transposed into national legislation according to its needs.
VAT should be applied to all consumption as a general consumption tax. As a result, exemptions must be rigorously limited and understood.
As a neutral tax, it should not influence business decisions. Similar supplies should be treated the same way when it comes to VAT. Furthermore, the final client should bear the entire burden, with the entrepreneur exempt from VAT costs thanks to the deduction’s method.
|National Legislation||Belgian Ministry of Finance|
|VAT in local language||Belasting over de toegevoegde waarde (BTW) / Taxe sur la valeur ajoutée (TVA)|
|VAT number format
|Standard 21%; Reduced 12% & 6%|
|Zero-rated (0%) and exempt|
|Frequency||Monthly, quarterly and annual sales listing (ASL)|
|Intra-EU Distance sales and electronically supplied services to consumers (OSS)||EUR 10.000|
|Recovery of VAT by non-established businesses||Yes|
|Compliance Returns and Deadlines|
|VAT Return||20th day following the end of the quarterly or monthly filing period.|
|European Sales Listing||20th day following the end of the quarterly or monthly filing period.|
|Intrastat||20th day following the end of the filing period|
|Annual Sales Listing||On or before March 31 of the year following the calendar year in connection with which the filing is made
When a company is de-registered, within 3 months after the official de-registration date
Last Updated: 07/03/2022
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The exemption prevails over the temporary 6% VAT reduced rate on masks and hydroalcoholic gels imports and the zero-rate VAT on vaccinations and in vitro diagnostic medical devices imports.